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Koo Ming Kown v the Commissioner of Inland Revenue   flag  2

[2021] HKCA 1037; [2021] 3 HKLRD 642; [2021] 5 HKC 316
Hong Kong Court of Appeal
Hong Kong
20th July, 2021

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Commissioner of Inland Revenue v Koo Ming Kown [2022] HKCFA 18; (2022) 6 HKC 322; (2022) 25 HKCFAR 233 Hong Kong Court of Final Appeal Hong Kong 5 Aug 2022 HKLII flag
Koo Ming Kown Murakami Tadao v the Commissioner of Inland Revenue [2021] HKCA 1833 Hong Kong Court of Appeal Hong Kong 10 Dec 2021 HKLII flag 1

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act 1936 (Cth) s252
Income Tax (Management) Act 1928 (NSW)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
T v Commissioner of Police [2014] HKCFA 71; (2014) 17 HKCFAR 593; [2015] 1 HKC 1 Hong Kong Court of Final Appeal Hong Kong 10 Sep 2014 HKLII flag 46
Re David Malcolm Reynolds v Deputy Commissioner of Taxation; Act G42-49 of 1984 and Act G16-24 of 1984 Income Tax [1984] FCA 249; 3 FCR 329 Federal Court of Australia Australia - Commonwealth 26 Aug 1984 AustLII flag 2
Lean v Brady [1937] HCA 75; (1937) 58 CLR 328; [1938] ALR 53 High Court of Australia Australia - Commonwealth 15 Dec 1937 AustLII flag 7
Chapman v Smethurst [1909] UKLawRpKQB 61; 1909 1 KB 927 United Kingdom 19 Mar 1909 CommonLII flag 10
Dutton v Marsh (1871) 6 QB 361 United Kingdom circa 1871 LexisNexis / Westlaw flag 6

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